[Adopted 6-23-1982 by L.L. No. 3-1982]
The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in § 109-12 of this article, as authorized by § 420-b of the Real Property Tax Law.
Real property owned by a corporation or association which is organized exclusively for bible, tract, benevolent, missionary, infirmary, public playground, scientific, literary, bar association, medical society or patriotic purposes or for the enforcement of laws relating to children or animals, or for two or more such purposes, shall be taxable.
Real property which is taxable pursuant to this article shall be subject to special ad valorem levies and special assessments which are imposed to defray the costs of improvements or services furnished by the Town of Esopus or by a special or improvement district established pursuant to the Town Law.